47 C.F.R. Subpart E—Apportionment of Expenses
Title 47 - Telecommunication
Source: 52 FR 37313, Oct. 6, 1987, unless otherwise noted.
(a) Plant Specific Operations Expenses in Accounts 6110 and 6120 shall be apportioned among the interexchange category, the billing and collection category and appropriate access elements on the following basis: (1) Account 6110—Apportion on the basis of other investment apportioned pursuant to §69.309. (2) Account 6120—Apportion on the basis of General and Support Facilities investment pursuant to §69.307. (b) Plant Specific Operations Expenses in Accounts 6210, 6220, and 6230, shall be apportioned among the interexchange category and access elements on the basis of the apportionment of the investment in Accounts 2210, 2220, and 2230, respectively; provided that any expenses associated with DS1/voice-grade multiplexers, to the extent that they are not associated with an analog tandem switch, assigned to the local transport category by this paragraph shall be reallocated to the local switching category; provided further that any expenses associated with common channel signalling included in Account 6210 shall be assigned to the local transport category. (c) Plant Specific Operations Expenses in Accounts 6310 and 6410 shall be assigned to the appropriate investment category and shall be apportioned among the interexchange category and access elements in the same proportions as the total associated investment. (d) Plant Non Specific Operations Expenses in Accounts 6510 and 6530 shall be apportioned among the interchange category, the billing and collection category, and access elements in the same proportions as the combined investment in COE, IOT, and C&WF apportioned to each element and category. (e) Plant Non Specific Operations Expenses in Account 6540 shall be assigned to the interexchange category. (f) Plant Non Specific Operations Expenses in Account 6560 shall be apportioned among the interexchange category, the billing and collection category, and access elements in the same proportion as the associated investment. (g) Amortization of embedded customer premises wiring investment shall be deemed to be associated with §69.303(b) IOT investment for purposes of the apportionment described in paragraph (c) of this section. [52 FR 37313, Oct. 6, 1987, as amended at 62 FR 31939, June 11, 1997] (a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes that are collected in lieu of a corporate income tax shall be apportioned among the interexchange category, the billing and collection category and all access elements based on the approximate net taxable income on which the tax is levied (positive or negative) applicable to each element and category. (b) All other operating taxes shall be apportioned among the interexchange category, the billing and collection category and all access elements in the same manner as the investment apportioned to each element and category pursuant to §69.309 Other Investment. Marketing expense shall be apportioned among the interexchange category and all access elements in the same proportions as the combined investment that is apportioned pursuant to §69.309. Telephone Operator Services expenses shall be apportioned among the interexchange category, and the Local Switching and Information elements based on the relative number of weighted standard work seconds. For those companies who contract with another company for the provision of these services, the expenses incurred shall be directly assigned among the interexchange category and the Local Switching and Information elements on the basis of the bill rendered for the services provided. Published Directory expenses shall be assigned to the Information element. (a) Local business office expenses shall be assigned as follows: (1) End user service order processing expenses attributable to presubscription shall be apportioned among the Common Line, Switching, and Transport elements in the same proportion as the investment apportioned to those elements pursuant to §69.309. (2) End user service order processing, payment and collection, and billing inquiry expenses attributable to the company's own interstate private line and special access service shall be assigned to the Special Access element. (3) End user service order processing, payment and collection, and billing inquiry expenses attributable to interstate private line service offered by an interexhange carrier shall be assigned to the billing and collection category. (4) End user service order processing, payment and collection, and billing inquiry expenses attributable to the company's own interstate message toll service shall be assigned to the interexchange category. End user service order processing, payment and collection, and billing inquiry expenses attributable to interstate message toll service offered by an interexchange carrier shall be assigned to the billing and collection category. End user payment and collection and billing inquiry expenses attributable to End User Common Line access billing shall be assigned to the Common Line element. (5) End user service order processing, payment and collection, and billing inquiry expenses attributable to TWX service shall be assigned to the Special Access element. (6) Interexchange carrier service order processing, payment and collection, and billing inquiry expenses attributable to private lines and special access shall be assigned to the Special Access element. (7) Interexchange carrier service order processing, payment and collection, and billing inquiry expenses attributable to interstate switched access and message toll, shall be apportioned among the Common Line, Local Switching and Transport elements in the same proportion as the investment apportioned to those elements pursuant to §69.309. (8) Interexchange carrier service order processing, payment and collection, and billing inquiry expenses attributable to billing and collection service shall be assigned to the billing and collection category. [52 FR 37313, Oct. 6, 1987, as amended at 62 FR 31939, June 11, 1997] (a) Revenue accounting expenses that are attributable to End User Common Line access billings shall be assigned to the Common Line element. (b) Revenue Accounting Expenses that are attributable to carrier's carrier access billing and collecting expense shall be apportioned among all carrier's carrier access elements except the Common Line element. Such expenses shall be apportioned in the same proportion as the combined investment in COE, C&WF and IOT apportioned to those elements. (c) Revenue Accounting Expenses allocated to the interstate jurisdiction that are attributable to the provision of billing name and address information shall be assigned to the Billing Name and Address element. (d) All other Revenue Accounting Expenses shall be assigned to the billing and collection category. [52 FR 37313, Oct. 6, 1987, as amended at 58 FR 65671, Dec. 16, 1993] All other customer services expenses shall be apportioned among the Interexchange category, the billing and collection category and all access elements based on the combined expenses in §§69.404 through 69.407. [52 FR 37313, Oct. 6, 1987, as amended at 54 FR 3456, Jan. 24, 1989] All corporate operations expenses shall be apportioned among the interexchange category, the billing and collection category and all access elements in accordance with the Big 3 Expense Factor as defined in §69.2(f). Except as provided in §§69.412, 69.413, and 69.414, expenses that are not apportioned pursuant to §§69.401 through 69.409 shall be apportioned among the interexchange category and all access elements in the same manner as §69.309 Other investment. [62 FR 31639, June 11, 1997] For telephone companies that are not association Common Line tariff participants, the payment or receipt of funds described in §69.612(a) and (b) shall be apportioned, respectively, as an addition to or a deduction from their common line revenue requirement. Expenses allocated to the interstate jurisdiction pursuant to §§36.631 and 36.641 shall be assigned to the Carrier Common Line Element until March 31, 1989. Beginning April 1, 1989, such expenses shall be assigned to the Universal Service Fund Element. Expenses allocated to the interstate jurisdiction pursuant to §36.741 shall be assigned to the Carrier Common Line element until March 31, 1989. Beginning April 1, 1989, such expenses shall be assigned to the Lifeline Assistance element. (a) Beginning January 1, 2002, non-price cap local exchange carriers shall reallocate a portion of the costs otherwise assigned to the transport category to the common line, local switching, information, and special access elements. (b) The amount to be reallocated is limited to the total revenues recovered through the interconnection charge assessed pursuant to §69.124 for the 12-month period ending June 30, 2001. (c) The reallocation of the amount in paragraph (b) of this section shall be based on each access element's projected revenue requirement divided by the total revenue requirement of all the access elements, provided that: (1) Local switching support shall not be included in the local switching category's projected revenue requirement, or in the total projected revenue requirement; (2) A non-price cap local exchange carrier's universal service contribution shall not be included in the numerator or the denominator of the allocation formula; (3) The amount determined in paragraph (b) of this section shall be excluded from the transport revenue requirement and from the total projected revenue requirement for purposes of the allocation calculations; and (4) The common line revenue requirement shall include long term support as provided in §54.303 of this chapter and, beginning July 1, 2002, shall include Interstate Common Line Support as provided in §54.901 of this chapter. [66 FR 59733, Nov. 30, 2001]
Title 47: Telecommunication
PART 69—ACCESS CHARGES
Subpart E—Apportionment of Expenses
§ 69.401 Direct expenses.
§ 69.402 Operating taxes (Account 7200).
§ 69.403 Marketing expense (Account 6610).
§ 69.404 Telephone operator services expenses in Account 6620.
§ 69.405 Published directory expenses in Account 6620.
§ 69.406 Local business office expenses in Account 6620.
§ 69.407 Revenue accounting expenses in Account 6620.
§ 69.408 All other customer services expenses in Account 6620.
§ 69.409 Corporate operations expenses (included in Account 6720).
§ 69.411 Other expenses.
§ 69.412 Non participating company payments/receipts.
§ 69.413 Universal service fund expenses.
§ 69.414 Lifeline assistance expenses.
§ 69.415 Reallocation of certain transport expenses.
